GST on Subsidized Canteen Services for Employees

 In re Kothari Sugars and Chemicals Limited (GST AAAR Tamilnadu)

The appellant seeks to set aside or modify the ruling passed by the Authority for Advance Ruling (AAR), contending that the recovery of a nominal amount from employees for payment to a third-party service provider, supplying food in the canteen, should not attract GST. The crux of the matter revolves around two distinct transactions: the supply of food/beverages by the caterer/service supplier to the employer (appellant) and the subsequent supply of food/beverages by the employer to their

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